FinancialAuditBench: Benchmark Construction under Differential Privacy Using Real-World Priors

Financial-research answers are decision-relevant only when another analyst can audit how they were produced: which source was chosen, which period and accounting definition were used, which assumptions were made, and how the calculation was performed. Existing finance benchmarks largely evaluate isolated subskills or final answers, leaving the auditable derivation itself under-measured. We introduce BigFinanceBench, a 928-item expert-authored benchmark of open-ended financial-research tasks in which each item pairs a ground-truth reference answer with a point-weighted rubric that decomposes the derivation into independently checkable steps. BigFinanceBench is workflow-grounded in that it evaluates the full derivation rather than only the final output. Across 36,241 rubric points, the benchmark supports partial-credit evaluation and localization of failures across the analyst workflow. Evaluating ten current frontier and open-weight agents, we find substantial headroom: the best system reaches only 58.8% rubric score, final-answer accuracy is a useful but lossy proxy for derivation quality, and model capability varies non-uniformly across financial workflows.

Evaluating financial AI agents requires criteria aligned with real professional work. Existing rubric methods typically derive criteria from task prompts or model outputs, overlooking tacit standards visible only in practitioner deliverables. We introduce FinProBench, a benchmark for professional financial tasks, and Role-Grounded Rubric Construction (RGRC), a reusable pipeline that derives rubrics from deliverables produced by practitioners in the same role. RGRC comprises four stages: Deliverable Collection, Competency Extraction, Rubric Synthesis, and Validation. Its rubrics capture tacit standards, distinguish quality levels, and transfer across tasks within a role. Before analysis, we classified 57 occupations by deliverable genre into 30 prior-rich conventional roles and 27 prior-sparse role-specialized roles. Across all roles, Prompt-only nearly matches RGRC for conventional roles (89.2% vs. 90.7%), but RGRC substantially outperforms it for role-specialized roles (99.1% vs. 78.0%). This split indicates that prompt engineering can approximate rubrics when conventions are well represented in model priors, while professional grounding is essential for standards beyond those priors. FinProBench is built from 1,723 curated deliverables spanning 57 occupations, 8 financial sub-industries, and 161 deliverable types, and releases an initial evaluation set of 20 complete tasks covering 20 roles in 7 sub-industries. With heterogeneous LLM judges and role-level rubrics, human deliverables rank first on average (73.7 vs. 70.3, 70.2, and 69.6 out of 100), while all four systems show overlapping 95% confidence intervals and complementary strengths. Reusing rubrics at the role level reduces estimated per-task construction effort by 6.7 times relative to authoring each rubric from scratch.

Financial scenarios are diverse and complex, spanning varying data conditions, tool configurations, and workflows. Yet existing CUA, Computer-Using Agent, evaluation tasks remain largely manually constructed, limiting scalable coverage of real-world financial scenarios. Then, can agents autonomously construct diverse CUA evaluation tasks for financial scenarios? Evaluating this capability poses three key challenges: scenario coverage of construction requests, fair comparison across construction methods, and reliable assessment of generated task quality. To solve these, we introduce FinCUABuildBench, a benchmark for evaluating financial CUA task construction, featuring: (i) 576 construction requests covering 24 financial workflows and three types of runtime variation; (ii) standardized input, budget, and output specifications; and (iii) a task qualification mechanism based on execution tests and quality checks. We further introduce FinCUABuildAgent, a multi-agent system for automatically constructing dynamic financial CUA evaluation tasks. It consists of three modules that jointly construct tasks, environments, and validators. On FinCUABuildBench, under the same model backbone, existing agent-based construction methods achieve strict qualification rates of only 1.3-8.3%, while FinCUABuildAgent reaches 31.3%. Downstream evaluations further show that the constructed tasks can effectively differentiate CUA task-execution capabilities. These results demonstrate that agents can autonomously construct financial CUA tasks with meaningful evaluation value, offering a practical path toward broader evaluation coverage in financial scenarios. Code: https://github.com/FengxianJi/FinCUABuild